STATE OF INDIANA ) IN THE HOWARD COURT ) SS: COUNTY OF HOWARD ) CAUSE NO.: APPEARANCE BY ATTORNEY IN CIVIL CASE

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1 STATE OF INDIANA IN THE HOWARD COURT SS: COUNTY OF HOWARD CAUSE NO.: INDIANA DEPARTMENT OF STATE REVENUE, Plaintiff, v. DAVE EVANS TIRE, INC. and DAVE EVANS, Defendants. APPEARANCE BY ATTORNEY IN CIVIL CASE 1. The party on whose behalf this form is being filed is: Initiating X Responding Intervening ; and the undersigned attorney and all attorneys listed on this form now appear in this case for the following parties: INDIANA DEPARTMENT OF STATE REVENUE 100 North Senate Avenue Indiana Government Center North, Room N-181 Indianapolis, IN Attorney Information for service as required by Trial Rule 5(B(2: Name: Jennifer E. Gauger Attorney No.: John Edward Frank Attorney No.: Deputy Attorneys General Address: OFFICE OF THE INDIANA ATTORNEY GENERAL 302 West Washington Street Indiana Government Center South, Fifth Floor Indianapolis, IN Telephone: ( Facsimile: ( john.frank@atg.in.gov 3. This is a case type as defined in administrative Rule 8(B(3. 4. I will accept service by: FAX at the above noted number: Yes No X at the above noted address: Yes No X

2 5. This case involves child support issues: Yes No X 6. This case involves a protection from abuse order, a workplace violence restraining order, or a nocontact order. Yes No X 7. This case involves a petition for involuntary commitment. Yes No X 8. If Yes above, provide the following regarding the individual subject to the petition for involuntary commitment: a. Name of the individual subject to the petition for involuntary commitment if it is not already provided in #1 above. b. State of Residence of person subject to petition. c. At least one of the following pieces of identifying information: (i Date of Birth (ii Driver s license number, state where issued, expiration date (iii State ID Number, state where issued, expiration date (iv FBI number (v (vi Indiana Department of Corrections Number Social Security Number is available and is being provided in an attached confidential document Yes No X 9. Are there related cases? Yes No X 10. Additional information required by State or local rule: N/A 11. There are other party members: Yes No X 12. This form has been served on all other parties and Certificate of Service is attached: Yes No X Respectfully submitted, GREGORY F. ZOELLER Indiana Attorney General Attorney No By: John Edward Frank Deputy Attorney General Attorney No

3 STATE OF INDIANA IN THE HOWARD COURT SS: COUNTY OF HOWARD CAUSE NO.: INDIANA DEPARTMENT OF STATE REVENUE, Plaintiff, v. DAVE EVANS TIRE, INC. and DAVE EVANS, Defendants. SUMMONS TO DEFENDANT: Dave Evans 800 South Reed Road Kokomo, IN You are hereby notified that you have been sued by the person named as the Plaintiff in the Court indicated above. The case was filed with the Howard County Clerk located at 104 North Buckeye Street, Room 114, Kokomo, IN ; telephone ( The nature of the suit against you is stated in the Plaintiff s Verified Motion for Temporary Restraining Order, which is attached to this Summons. It also states the relief sought or the demand made against you by the Plaintiff. An answer or other appropriate response may be filed after you receive this Summons, or a judgment by default may be rendered against you for the relief demanded by the Plaintiff. If you have a claim for relief against the Plaintiff arising from the same transaction or occurrence, you must assert it. If you are ordered to appear in Court, you will be so informed by the Court and/or the Plaintiff. Dated: Clerk, Howard County Court (The following manner of service of summons is hereby designated. (seal XX Register or Certified Mail Service of Individual by Sheriff Service of Agent Service of Individual by the Plaintiff Gregory F. Zoeller, Attorney General of Indiana By John Edward Frank, Deputy Attorney General 302 West Washington Street Indiana Government Center South, 5 th Floor Indianapolis, IN Telephone: (

4 STATE OF INDIANA IN THE HOWARD COURT SS: COUNTY OF HOWARD CAUSE NO.: INDIANA DEPARTMENT OF STATE REVENUE, Plaintiff, v. DAVE EVANS TIRE, INC. and DAVE EVANS, Defendants. SUMMONS TO DEFENDANT: Dave Evans Tire, Inc. c/o Highest Ranking Officer 1195 East Markland Avenue Kokomo, IN You are hereby notified that you have been sued by the person named as the Plaintiff in the Court indicated above. The case was filed with the Howard County Clerk located at 104 North Buckeye Street, Room 114, Kokomo, IN ; telephone ( The nature of the suit against you is stated in the Plaintiff s Verified Motion for Temporary Restraining Order, which is attached to this Summons. It also states the relief sought or the demand made against you by the Plaintiff. An answer or other appropriate response may be filed after you receive this Summons, or a judgment by default may be rendered against you for the relief demanded by the Plaintiff. If you have a claim for relief against the Plaintiff arising from the same transaction or occurrence, you must assert it. If you are ordered to appear in Court, you will be so informed by the Court and/or the Plaintiff. Dated: Clerk, Howard County Court (The following manner of service of summons is hereby designated. (seal XX Register or Certified Mail Service of Individual by Sheriff Service of Agent Service of Individual by the Plaintiff Gregory F. Zoeller, Attorney General of Indiana By John Edward Frank, Deputy Attorney General 302 West Washington Street Indiana Government Center South, 5 th Floor Indianapolis, IN Telephone: (

5 STATE OF INDIANA IN THE HOWARD COURT SS: COUNTY OF HOWARD CAUSE NO.: INDIANA DEPARTMENT OF STATE REVENUE, Plaintiff, v. DAVE EVANS TIRE, INC. and DAVE EVANS, Defendants. SUMMONS TO DEFENDANT: Dave Evans Tire, Inc. c/o Highest Ranking Officer 800 South Reed Road Kokomo, IN You are hereby notified that you have been sued by the person named as the Plaintiff in the Court indicated above. The case was filed with the Howard County Clerk located at 104 North Buckeye Street, Room 114, Kokomo, IN ; telephone ( The nature of the suit against you is stated in the Plaintiff s Verified Motion for Temporary Restraining Order, which is attached to this Summons. It also states the relief sought or the demand made against you by the Plaintiff. An answer or other appropriate response may be filed after you receive this Summons, or a judgment by default may be rendered against you for the relief demanded by the Plaintiff. If you have a claim for relief against the Plaintiff arising from the same transaction or occurrence, you must assert it. If you are ordered to appear in Court, you will be so informed by the Court and/or the Plaintiff. Dated: Clerk, Howard County Court (The following manner of service of summons is hereby designated. (seal XX Register or Certified Mail Service of Individual by Sheriff Service of Agent Service of Individual by the Plaintiff Gregory F. Zoeller, Attorney General of Indiana By John Edward Frank, Deputy Attorney General 302 West Washington Street Indiana Government Center South, 5 th Floor Indianapolis, IN Telephone: (

6 STATE OF INDIANA IN THE HOWARD COURT SS: COUNTY OF HOWARD CAUSE NO.: INDIANA DEPARTMENT OF STATE REVENUE, Plaintiff, v. DAVE EVANS TIRE, INC. and DAVE EVANS, Defendants. INDIANA DEPARTMENT OF STATE REVENUE S VERIFIED MOTION FOR TEMPORARY RESTRAINING ORDER The Plaintiff, Indiana Department of State Revenue (the Department, by counsel, Gregory F. Zoeller, Attorney General of Indiana, by John Edward Frank, Deputy Attorney General, moves the Court to grant the Department a post-judgment temporary restraining order against the Defendants, Dave Evans Tire, Inc. and Dave Evans, pursuant to Ind. Code and Ind. Trial Rule The Department obtained judgments against Dave Evans Tire, Inc. by virtue of (1 67 tax warrants for unpaid gross retail tax ( sales taxes filed in this Court for taxable periods April 1, 1995 through January 31, 2013, in the total current amount of $455,587.11; (2 68 tax warrants for unpaid withholding tax on employee wages ( withholding taxes filed in this Court for taxable periods July 1, 1995 through July 31, 2013, in the total current amount of $87,183.95; and (3 69 tax warrants for unpaid tire fees filed in this Court for taxable periods January 1, 2005 through January 31, 2013, in the total current amount of $8, See Tax Warrants, attached and incorporated herein as Exhibit A.

7 2. The Defendant, Dave Evans, is personally liable for the amount of tax due pursuant to Ind. Code and (g. See Affidavit of Gabrielle J. Owens, attached and incorporated herein as Exhibit B. 3. After a tax warrant has been entered in the judgment debtor column of a court s judgment record, the warrant becomes, by operation of law, a judgment against the person owing the tax. Ind. Code (e. The judgment creates a lien in favor of the state that attaches to all the person s interest in any: (1 chose in action in the county; and (2 real or personal property in the county; excepting only negotiable instruments not yet due. Id. Once a tax warrant becomes a judgment lien, the day for disputing the tax is over, and the matter has progressed to the collection stage. State ex rel. Ind. Dep t of Revenue v. Deaton, 755 N.E.2d 568, 571 (Ind Indiana Code gives the Department the authority to obtain a restraining order against the Defendants until the judgments are paid in full: At any time after a judgment arising from a tax warrant has been recorded, the department may obtain a court order restraining the person owing the tax from conducting business in Indiana. The restraining order is valid as long as the judgment remains in effect, but the department may have the order dissolved if it feels that by dissolving the order the judgment will be easier to collect. 5. A post-judgment temporary restraining order is sought against the Defendants, the Defendants agents, successors and assigns, and all persons natural or corporate acting in concert or in participation with the Defendants, to temporarily restrain and enjoin the Defendants in any manner or by any means from doing business in Indiana and from dissipating, distributing, transferring, encumbering, assigning, paying over, or otherwise disposing of any monies or assets owned by or in the possession of the Defendants as a result of the Defendants business activities in Indiana, unless and until the Defendants provide payment in the entirety of the

8 judgments entered in this Court against the Defendants, including statutory interest, penalty, and collection costs. 6. A post-judgment temporary restraining order is necessary to protect the Department s interests until the Department can collect on the judgments recorded in this matter. See Exhibit B. 7. If the Defendants are not restrained from doing business in Indiana and from dissipating, distributing, transferring, encumbering, assigning, paying over, or otherwise disposing of any monies or assets owned by or in the possession of the Defendants, the Department will be irreparably harmed. 8. The Department has already revoked the Registered Retail Merchant Certificate (RRMC of the Defendant, Dave Evans Tire, Inc., pursuant to Ind. Code See 5-day Letter, Official Notice of RRMC Revocation, and Posting, attached and incorporated herein as Exhibit C. 9. The Defendants did not respond to the 5-day Letter, Official Notice of RRMC Revocation, or Posting. See Exhibit B. 10. There is the likelihood that the Defendants property has been or may be sold, transferred out-of-state, conveyed, or otherwise disposed of with the intent to cheat, hinder, or delay the Department s efforts to collect on the judgments recorded in this matter. 11. The Department filed its Verified Motion for Permanent Restraining Order contemporaneously with filing this Motion. 12. A post-judgment temporary restraining order is necessary to preserve the status quo until the issues raised by the Department s Verified Motion for Permanent Restraining Order can be heard and considered by this Court.

9 13. Pursuant to T.R. 65(B(1, the Department verified its Motion and attached an affidavit in support of its Motion. 14. Pursuant to T.R. 65(B(2, the Department attempted to give/gave the Defendants oral notice of its intent to file this Verified Motion for Temporary Restraining Order in the morning of February 20, 2014, and will personally serve the Defendants copies of the Appearance, Summons, Verified Motion for Temporary Restraining Order, and Verified Motion for Permanent Restraining Order in the afternoon of February 20, The Department is a governmental organization and is not required to offer security pursuant to T.R. 65(C. 16. The Department requests that the Court grant a hearing on its Verified Motion for Permanent Restraining Order within ten (10 days; specifically, before March 3, WHEREFORE, the Plaintiff, Indiana Department of State Revenue, by counsel, Gregory F. Zoeller, Attorney General of Indiana, by John Edward Frank, Deputy Attorney General, respectfully requests that the Court: (1 enter a temporary restraining order that restrains and enjoins the Defendants, the Defendants agents, successors and assigns, and all persons natural or corporate acting in concert or in participation with the Defendants in any manner or by any means from doing business in Indiana and from dissipating, distributing, transferring, encumbering, assigning, paying over, or otherwise disposing of any monies or assets owned by or in the possession of the Defendants as a result of the Defendants business activities in Indiana, unless and until the Defendants provide payment in the entirety for the judgments entered in this Court against the Defendants, including statutory interest, penalty, and collection costs; (2 order the Defendants, within 24 hours after service of the Temporary Restraining Order, to return to the rightful owners all personal property not belonging to the Defendants, but located on the Defendants premises at the time the Temporary Restraining Order is served,

10 including customer vehicles and paid merchandise; (3 order the Defendants to cooperate with the Indiana Attorney General s Office to return any remaining property on the Defendants premises to the satisfaction of the Indiana Attorney General s Office, and pay or cause to be paid to this Court, to hold in trust, all payments received for work on customer vehicles or merchandise due on or after the time the Temporary Restraining Order is served; (4 grant the Plaintiff costs and reasonable attorney s fees; and (5 grant the Plaintiff all other just and proper relief. I affirm, under penalties for perjury, that the foregoing representations are true to the best of my knowledge, information, and belief. Gabrielle J. Owens Indiana Department of State Revenue Respectfully submitted, Gregory F. Zoeller Attorney General of Indiana Attorney No By: John Edward Frank Deputy Attorney General Attorney No

11 CERTIFICATE OF SERVICE I certify that a copy of the foregoing pleading was duly served by hand delivery upon the following person on this 20 th day of February, 2014: Dave Evans Tire, Inc. Dave Evans Tire, Inc. c/o Highest Ranking Officer c/o Highest Ranking Officer 800 South Reed Road 1195 East Markland Avenue Kokomo, IN Kokomo, IN Dave Evans 800 South Reed Road Kokomo, IN Office of the Indiana Attorney General 302 West Washington Street Indiana Government Center South, 5th Floor Indianapolis, IN Telephone: ( Facsimile: ( John Edward Frank Deputy Attorney General

12 STATE OF INDIANA IN THE HOWARD COURT SS: COUNTY OF HOWARD CAUSE NO.: INDIANA DEPARTMENT OF STATE REVENUE, Plaintiff, v. DAVE EVANS TIRE, INC. and DAVE EVANS, Defendants. AFFIDAVIT OF GABRIELLE J. OWENS In support of the Plaintiff s Verified Motion for Temporary Restraining Order (the Motion, I, Gabrielle J. Owens, on my personal knowledge and belief, allege and state as follows: 1. I am Manager of the Special Investigation Unit for the Indiana Department of State Revenue (the Department, located at 100 North Senate Avenue, Indiana Government Center North, Room N-181, Indianapolis, Indiana Among other duties, the Department has the primary responsibility for administering, collecting, and enforcing all listed taxes. See Ind. Code (a. 3. The Department, pursuant to statutory authority, is trying to collect on the tax warrants referenced in the Motion. 4. Specifically, the Department is trying to collect unremitted Indiana gross retail taxes ( sales tax, withholding taxes on employee wages ( withholding tax, and tire fees from the Defendants, Dave Evans Tires, Inc. and Dave Evans. The sales tax, withholding tax, and tire fees are listed taxes. See Ind. Code Sales taxes are trust taxes. Sales taxes are paid by the consumer, in addition to the purchase price of the item acquired, and collected by the Defendants as agents for the State of Indiana. Ind. Code Withholding taxes are trust taxes. Withholding taxes are withheld from an employee s wages by the employer and collected by the Defendants as agents for the State of Indiana. Ind. Code

13 7. Tire fees are trust taxes. Tire fees are paid by the consumer, in addition to the purchase price of the item acquired, and collected by the Defendants as agents for the State of Indiana. Ind. Code The Defendants, Dave Evan Tires, Inc. and Dave Evans, are located at 800 South Reed Road, Kokomo, IN Furthermore: a. The Defendants conducted business at 800 South Reed Road, Kokomo, IN b. The Defendants made taxable retail sales in Indiana, but failed to remit the sales taxes to the Department as required by law. Ind. Code et seq. c. According to the Department s records, Dave Evans is a responsible officer of Dave Evans Tire, Inc. and is, therefore, personally liable for the unpaid sales taxes. Ind. Code d. The Defendants paid taxable wages to its employees in Indiana, but failed to remit the withholding taxes to the Department as required by law. Ind. Code et seq. e. According to the Department s records, Dave Evans is a responsible officer of Dave Evans Tire, Inc. and is, therefore, personally liable for the unpaid withholding taxes. Ind. Code (g. f. The Defendants collected tire fees in Indiana, but failed to remit the fees to the Department as required by law. Ind. Code By reason of the Defendants wrongful actions, the Department has suffered and will continue to suffer a substantial and irreparable injury inasmuch as its ability to collect sales taxes, withholding taxes, and tire fees owed by the Defendants has been and will continue to be jeopardized. 10. The Department may show irreparable injury if the Defendants have violated Indiana law. L.E. Services v. Stale Lottery Commission, 646 N.E.2d 334, 349 (Ind. Ct. App. 1995; Common Council of City of Peru v. Peru Daily Tribune, 440 N.E.2d 726, 733 (Ind. Ct. App The Defendants have violated Indiana law inasmuch as he has done business in Indiana without remitting sales taxes, withholding taxes, and tire fees. 11. The Department believes upon good cause that to assist the Department s tax collection efforts, it is necessary that the Defendants and the Defendants agents, successors and assigns and all persons natural or corporate acting in concert or in participation with the Defendant, be restrained in any manner or by any means from doing business in Indiana and from dissipating, distributing, transferring, encumbering, assigning, paying over or otherwise disposing of any monies or assets owned by or in the possession of the Defendants as a result of the Defendants business activities in Indiana. 12. The Department has already taken the step of revoking the Registered Retail Merchant Certificate ( RRMC of the Defendant, Dave Evans Tire, Inc., pursuant to Ind. Code See 5-day Letter, Official Notice of RRMC Revocation, and Posting, attached as Exhibit C to the Department s Verified Motion for Temporary Restraining Order and

14 incorporated herein. The Defendants made no response to the 5-day Letter, Official Notice of RRMC Revocation, or Posting. 13. A restraining order is necessary to protect the Department s interests until the Department can collect on the judgments recorded in this matter. 14. The harm to the Department if the Department s Motion is not granted will outweigh the harm to the Defendants if the Motion is granted because otherwise the Defendants will continue to do business in Indiana without remitting sales taxes, withholding taxes, and tire fees due and owing to the Department and the State of Indiana. 15. The public interest will not be disserved by granting the Department s Motion, because the public interest is served by tax collection. I affirm, under penalties for perjury, that the foregoing representations are true to the best of my knowledge, information, and belief. Date: Gabrielle J. Owens Indiana Department of State Revenue STATE OF INDIANA SS: COUNTY OF MARION Before me, a Notary Public for said County and State, personally appeared Gabrielle J. Owens on this 19 th day of February, 2014, and being first duly sworn by me upon his oath, says that the facts alleged in the foregoing instrument are true. Commission Expires: County of Residence: Signature Printed Name

15 STATE OF INDIANA IN THE HOWARD COURT SS: COUNTY OF HOWARD CAUSE NO.: INDIANA DEPARTMENT OF STATE REVENUE, Plaintiff, v. DAVE EVANS TIRE, INC. and DAVE EVANS, Defendants. TEMPORARY RESTRAINING ORDER This matter comes before the Court on the Plaintiff s Verified Motion for Temporary Restraining Order, and the Court, having examined the Motion and being duly advised, now finds that: 1. At any time after a judgment arising from a tax warrant has been recorded, the Indiana Department of State Revenue (the Department may obtain a court order restraining the person owing the tax from conducting business in Indiana. Ind. Code The Department is trying to collect tax warrants filed and recorded with this Court for unremitted Indiana gross retail taxes ( sales taxes, withholding taxes on employee wages ( withholding taxes, and tire fees from Dave Evans Tire, Inc. and Dave Evans. See Ind. Code and (g. 3. The Defendant failed to remit Indiana sales taxes as required by law. Ind. Code The Defendant failed to remit Indiana withholding taxes as required by law. Ind. Code The Defendant failed to remit Indiana tire fees as required by law. Ind. Code The Department has not been able to collect the sales taxes, withholding taxes, or tire fees from the Defendants, and the Defendants have not remitted the taxes to the Department as required by law. Thus, by reason of the Defendants wrongful actions, the Department has and will continue to suffer a substantial and irreparable injury inasmuch as it has not been able to and will not be able to collect the sales taxes, withholding taxes, and tire fees owed by the Defendants.

16 7. Pursuant to Ind. Code and Ind. Trial Rule 65, it is necessary that the Defendants be restrained from conducting business in Indiana. 8. A restraining order is necessary to protect the Department s interests until the Department can collect on the judgments recorded in this matter. 9. The Department s Verified Motion for Temporary Restraining Order should be granted, and an order should be issued, requiring the Defendants to appear before this Court for the purpose of considering whether the restraining order should remain in effect until the judgments at issue in this matter have been satisfied, a reasonable attorney fee for the Plaintiff s counsel, and all other provisional matters. IT IS THEREFORE ORDERED that until further order of the Court: 1. The Defendants and the Defendants agents, successors and assigns and all persons natural or corporate acting in concert or in participation with the Defendants are restrained in any manner or by any means from doing business in Indiana and from dissipating, distributing, transferring, encumbering, assigning, paying over or otherwise disposing of any monies or assets owned by or in the possession of the Defendants as a result of the Defendants business activities in Indiana; 2. Within 24 hours after service of this Temporary Restraining Order, the Defendants shall return to the rightful owners all personal property not belonging to the Defendants, but located on the Defendants premises at the time this Temporary Restraining Order is served, including customer vehicles and paid merchandise. The Defendants shall also cooperate with the Indiana Attorney General s Office to return any remaining property on the Defendants premises to the satisfaction of the Indiana Attorney General s Office, and all payments for work on customer vehicles or merchandise due on or after the time this Temporary Restraining Order is served shall be payable to and held by this Court, in trust; and 3. The Defendants are ordered to appear before this Court on the day of, 2014, at a.m. / p.m. to show cause, if any, why the above restraining order should not remain in effect until the judgments at issue in this matter have been satisfied; and finally to show cause, if any, why the Defendants should not pay a reasonable fee for the Plaintiff s counsel. Date: Judge, Howard Court Distribution Attached:

17 Distribution To: Dave Evans Tire, Inc. Dave Evans Tire, Inc. c/o Highest Ranking Officer c/o Highest Ranking Officer 800 South Reed Road 1195 East Markland Avenue Kokomo, IN Kokomo, IN John Edward Frank Dave Evans Office of the Indiana Attorney General 800 South Reed Road 302 West Washington Street Kokomo, IN Government Center South, 5th Floor Indianapolis, IN

18 STATE OF INDIANA IN THE HOWARD COURT SS: COUNTY OF HOWARD CAUSE NO.: INDIANA DEPARTMENT OF STATE REVENUE, Plaintiff, v. DAVE EVANS TIRE, INC. and DAVE EVANS, Defendants. INDIANA DEPARTMENT OF STATE REVENUE S VERIFIED MOTION FOR PERMANENT RESTRAINING ORDER The Plaintiff, the Indiana Department of State Revenue (the Department, by counsel, Gregory F. Zoeller, Attorney General of Indiana, by John Edward Frank, Deputy Attorney General, requests that the Court grant the Department a permanent restraining order against the Defendant, Dave Evans Tire, Inc. and Dave Evans, pursuant to Ind. Code In support of this Motion, the Department states the following: 1. Indiana Code gives the Department the authority to obtain a postjudgment restraining order until the judgments against the Defendant are paid in full: At any time after a judgment arising from a tax warrant has been recorded, the department may obtain a court order restraining the person owing the tax from conducting business in Indiana. The restraining order is valid as long as the judgment remains in effect, but the department may have the order dissolved if it feels that by dissolving the order the judgment will be easier to collect. 2. The Department obtained judgments against Dave Evans Tire, Inc. by virtue of (1 67 tax warrants for unpaid gross retail tax ( sales taxes filed in this Court for taxable periods April 1, 1995 through January 31, 2013, in the total current amount of $455,587.11;

19 (2 68 tax warrants for unpaid withholding tax on employee wages ( withholding taxes filed in this Court for taxable periods July 1, 1995 through July 31, 2013, in the total current amount of $87,183.95; and (3 69 tax warrants for unpaid tire fees filed in this Court for taxable periods January 1, 2005 through January 31, 2013, in the total current amount of $8, See Tax Warrants, attached as Exhibit A to the Department s Verified Motion for Temporary Restraining Order and incorporated herein. 3. The Defendant, Dave Evans, is personally liable for the amount of tax due pursuant to Ind. Code and (g. See Affidavit of Gabrielle J. Owens, attached as Exhibit B to the Department s Verified Motion for Temporary Restraining Order and incorporated herein. 4. After a tax warrant has been entered in the judgment debtor column of a court s judgment record, the judgment becomes, by operation of law, a judgment against the person owing the tax. Ind. Code (e. Furthermore, [t]he judgment creates a lien in favor of the state that attaches to all the person's interest in any: (1 chose in action in the county; and (2 real or personal property in the county; excepting only negotiable instruments not yet due. Id. Once a tax warrant becomes a judgment lien, the day for disputing the tax is over, and the matter has progressed to the collection stage. State ex rel. Ind. Dep t of Revenue v. Deaton, 755 N.E.2d 568, 571 (Ind This post-judgment permanent restraining order is sought against the Defendants, the Defendants agents, successors and assigns, and all persons natural or corporate acting in concert or in participation with the Defendants, to enjoin the Defendants in any manner or by any means from doing business in Indiana and from dissipating, distributing, transferring, encumbering, assigning, paying over, or otherwise disposing of any monies or assets owned by or in the possession of the Defendants as a result of the Defendants business activities in Indiana

20 unless and until the Defendants provide payment in the entirety of the judgment entered in this Court against the Defendants, including statutory interest, penalty, and collection costs. 6. The Department filed its Verified Motion for Temporary Restraining Order contemporaneous with filing this Motion. All of the allegations and exhibits attached thereto are incorporated and made a part of this Motion as if fully set forth herein. WHEREFORE, the Plaintiff, the Indiana Department of State Revenue, by counsel, Gregory F. Zoeller, Attorney General of Indiana, by John Edward Frank, Deputy Attorney General, respectfully requests that the Court: (1 enter a permanent restraining order enjoining the Defendants, the Defendants agents, successors and assigns, and all persons natural or corporate acting in concert or in participation with the Defendants in any manner or by any means from doing business in Indiana and from dissipating, distributing, transferring, encumbering, assigning, paying over, or otherwise disposing of any monies or assets owned by or in the possession of the Defendants as a result of the Defendants business activities in Indiana, unless and until the Defendants provides payment in the entirety of the judgment entered in this Court against the Defendants, including statutory interest, penalty, and collection costs; (2 grant the Plaintiff costs and reasonable attorney s fees; and (3 grant the Plaintiff all other just and proper relief. I affirm, under penalties for perjury, that the foregoing representations are true to the best of my knowledge, information, and belief. Gabrielle J. Owens Indiana Department of State Revenue

21 Respectfully submitted, Gregory F. Zoeller Attorney General of Indiana Attorney No By: John Edward Frank Deputy Attorney General Attorney No CERTIFICATE OF SERVICE I certify that a copy of the foregoing pleading was duly served by hand delivery upon the following person on this 20 th day of February, 2014: Dave Evans Tire, Inc. Dave Evans Tire, Inc. c/o Highest Ranking Officer c/o Highest Ranking Officer 800 South Reed Road 1195 East Markland Avenue Kokomo, IN Kokomo, IN Dave Evans 800 South Reed Road Kokomo, IN Office of the Indiana Attorney General 302 West Washington Street Indiana Government Center South, 5th Floor Indianapolis, IN Telephone: ( Facsimile: ( John Edward Frank Deputy Attorney General